IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Número UILC Asunto Fecha de publicación
202042002 1033.00-00 Involuntary Conversion 10/16/2020
202042001 1361.01-04 More than One Class of Stock 10/16/2020
202042001 1362.04-00 Inadvertent Terminations 10/16/2020
202042000 6110.00-00 Index for Public Inspection of Written Determination 10/16/2020
202041016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/09/2020
202041015 4945.04-04 Grants to Individuals 10/09/2020
202041014 4945.04-04 Grants to Individuals 10/09/2020
202041013 4945.04-04 Grants to Individuals 10/09/2020
202041012 4945.04-04 Grants to Individuals 10/09/2020
202041011 4945.04-04 Grants to Individuals 10/09/2020
202041010 4945.04-04 Grants to Individuals 10/09/2020
202041009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/09/2020
202041009 501.03-05 Corporations 10/09/2020
202041009 501.35-00 "Exclusively" Test 10/09/2020
202041009 501.36-01 Section 501(c)(3) Organizations 10/09/2020
202041008 501.35-00 "Exclusively" Test 10/09/2020
202041008 501.36-01 Section 501(c)(3) Organizations 10/09/2020
202041007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/09/2020
202041007 501.33-00 Private v. Public Interest Served 10/09/2020
202041007 501.35-00 "Exclusively" Test 10/09/2020
202041006 1296.00-00 Passive Foreign Investment Company 10/09/2020
202041006 9100.00-00 Extension of Time for Making Certain Elections 10/09/2020
202041005 61.00-00 Gross Income v. Not Gross Income 10/09/2020
202041005 817.00-00 Treatment of Variable Contracts 10/09/2020
202041004 414.07-00 Governmental Plan 10/09/2020

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